Submission of additional ground before cit appeal

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

25 January 2014 Sir / Madam

One of my client's premises was searched by the dept in 2006 & passed an order U/s 143(3)with dis allowance of pre-operative expenses claimed due to non submission of bills/vouchers etc. & addition of 30.00 lacs due to cash receipt found from residential premises of one of the directors of company. Assessee further went to CIT A & same order has been passed by CIT A. Assessee appealed before ITAT & ITAT ordered the case to be restored back to AO for statistical purpose. AO called upon the information but my assessee fails to submit the details of preoperative expenses & explanation about 30 lacs. AO confirmed the addition in march 13. my assessee not appealed the matter. There is appeal pending with CIT A for 271(1)(C) for the same year. Can we place the additional ground of appeal pertaining to assessment during the proceeding of appeal. Requesting help

Querist : Anonymous

Querist : Anonymous (Querist)

29 January 2014 Can anyone please reply the above query

Querist : Anonymous

Querist : Anonymous (Querist)

29 January 2014 Can anyone please reply the above query

Aashok Kumar Sharma

Aashok Kumar Sharma (Expert)
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26 July 2025 In your situation, adding an **additional ground of appeal** before the CIT(A) during the pendency of appeal is generally allowed under the Income Tax Act, but subject to certain conditions and discretion of the CIT(A).

### Key points:

1. **Timing and Procedure:**
Additional grounds can be added at any time before the hearing of the appeal, but it's advisable to do it as early as possible.

2. **Reason for Addition:**
The new ground should not be an attempt to delay the proceedings or be frivolous. It should be relevant and connected to the subject matter of the appeal.

3. **Approach:**

* File a written application to CIT(A) seeking permission to add the additional ground of appeal.
* Explain briefly why this ground was not raised earlier (like facts or documents coming to light later).
* Mention that the additional ground pertains to the same assessment year and is relevant to the appeal.

4. **Discretion of CIT(A):**
CIT(A) has discretion to allow or reject the additional ground based on the merits and timing.

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### In your case:

* Since there is an appeal pending with CIT(A) for penalty u/s 271(1)(c) for the same year, you can try to add the additional ground related to pre-operative expenses and cash addition in that appeal.

* If the assessment appeal is not pending (since the assessee didn’t appeal against the order passed in March 2013), then the scope to add ground related to assessment in penalty appeal is limited.

* If there is no appeal pending against the assessment order, then filing a **fresh appeal** against the assessment order might be required.

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### Suggested next steps:

* File a written application before CIT(A) for adding the additional ground in the existing appeal, stating reasons.
* If rejected or no appeal pending, file a separate appeal against the assessment order within the prescribed time limit (usually 30 days from the date of order).

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If you want, I can help draft the application letter for adding the additional ground before CIT(A). Would you like that?

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